DEVELOPING THE WE³CAPM MODEL: ENHANCING DIGITAL ACCOUNTING SKILLS, INNOVATION, AND LEARNING ACHIEVEMENT FOR VOCATIONAL DIPLOMA STUDENTS

Abstract

This research aimed to develop the WE³CAPM learning management model, integrating constructivist theory, metacognitive theory, and active learning to enhance digital accounting skills, innovation, application ability, responsibility, and learning achievement of vocational diploma students. The sample consisted of first-year vocational diploma students majoring in accounting at Bueng Phra Phitsanulok Commercial College. Research instruments included skills assessment forms, tests, and satisfaction questionnaires. Data were analyzed using mean, standard deviation, and t-tests. The results showed that students learning with the WE³CAPM model had statistically significant improvements in skills and learning achievement and were most satisfied with the learning management model. These findings indicate that the WE³CAPM model is an effective learning management approach for promoting the skills needed for digital accounting professionals.